(1) This alternative method of compliance applies only to an individual account or defined contribution pension plan for a plan year in which:
(i) Such plan participates in a defined contribution group (DCG) reporting arrangement described in paragraph (c) of this section; and
(ii) A consolidated annual report containing the items set forth in § 2520.103–14 has been filed with the Secretary of Labor in accordance with § 2520.104a–9 by the common plan administrator (as described in paragraph (c)(2)(iii) of this section) for all of the plans participating in the DCG reporting arrangement (as described in paragraph (c) of this section).
(2) For purposes of this section, the terms “DCG reporting arrangement,” “DCG” or “common plan administrator” shall be used in place of the terms “plan” and “plan administrator,” in §§ 2520.103–3, 2520.103–4, 2520.103–6, 2520.103–9, 2520.103–10 and elsewhere in subpart C of this part and this subpart, as applicable.


29 CFR § 2520.104-51

Scoping language

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